Check a draft gift acknowledgment against the stated elements
Key facts
- Human involvement
- RedLawyer-led
- How AI is used
- For a draft acknowledgment of a contribution the file states is $250 or more, mark whether the draft contains the organisation's name, the amount of any cash contribution, a description without a value of any non-cash contribution, and one of the goods-or-services statements the page requires. Write no acknowledgment, no bequest clause, and no gift-acceptance policy.
- What the lawyer must review
- You write any bequest clause, any gift-acceptance policy, and any acknowledgment that is sent. The IRS written-acknowledgments page states that the written acknowledgment required to substantiate a charitable contribution of $250 or more must contain the name of the organisation, the amount of the cash contribution, a description (but not the value) of a non-cash contribution, a statement that no goods or services were provided if that is the case, a description and good-faith estimate of the value of goods or services if any were provided in return, and a statement that goods or services consisted entirely of intangible religious benefits if that was the case. The page also states that a donor may claim a deduction for a contribution of cash, check, or other monetary gift only if the donor maintains certain written records. It does not, on the page that was opened, state when the acknowledgment must be received. Publication 1771 was not opened. Whether the organisation is described in section 501(c)(3), other than a testing-for-public-safety organisation, is the IRS condition for eligibility to receive contributions deductible under section 170. ABA Formal Opinion 512 requires independent verification of generated output.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Supporting preparation only. Limit any support to organising, indexing or comparing the source material. Confirm the tool’s capability and permitted scope. The tool writes nothing into the document. Substantive advice, judgement and any restricted content remain with the responsible human. |
| Lawyer | Perform the substantive analysis and decisions. Independently check any permitted supporting work and approve the exact output for its intended use. |
Checklist
- Review operative clauses in the complete document, including definitions, cross-references, schedules and inconsistencies with the instructions.
- Confirm instructions and personal circumstances through appropriate direct engagement. Have the responsible lawyer assess safety, capacity or vulnerability concerns and escalation.
- Review the original source set for relevant material absent from the output, including contrary evidence, qualifications and remaining gaps.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.